PAN Card for Individual Income Tax Payers

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Individual Income Tax Payers

Who invented income tax? Before you pick up your clubs and hatchets be informed that the man is long dead. Some form of levy on subjects, citizens, merchants and traders has always been present since the dawn of civilisation. But income tax as we know them today, in India, can be attributed to a modest Finance Minister named James Wilson in 1860.

PAN Card for Individual Income Tax Payers

Before the present avatar of the Permanent Account Number, direct tax payers were identified by their General Index Register (GIR) number. This involved manual registers for each tax circle and codes could be repeated in different jurisdictions. The first series of alphanumeric codes were statutorily introduced in 1972 with the insertion of Section 139A into the Income Tax Act of 1961. The provision came into effect on the 1st of April, 1976.

The old PAN series was not centralized. Each tax circle could issue a different PAN to the same tax payer and tax payers could hide income by distributing assets over various circles thus obtaining eligibility for a lower income tax slab. The fields captured in the database were very limited. Due to these limitations, a new series comprising of a 10 digit alphanumeric code was implemented which took effect all over the country by February 11, 1998.

The new PAN uses a Phonetic Soundex code program to ensure there is no duplication of the tax identifier. The new series is not inherently linked to a jurisdiction as that may change. However, the virtual register does identify the particular Assessing Officer, Region, Income tax Commissioners in charge, place and designation of the AO.

How Do I get a PAN Card Made?

A PAN number is essential if you want to login to the income tax portal or register as a bona fide tax payer and income tax return efiler. PAN cards can be allotted to both individual tax payers and companies. Foreign income earners in India can also obtain one.

Documents Required to Obtain PAN

  1. Any document (AADHAAR, Passport, Voter ID card, VISA, Driving License, Ration card etc.) which provides proof of
    1. residence
    2. identity
    3. date of birth (or incorporation in case of companies)
  2. Two Recently taken colour photographs of the individual.
  3. Either a signature or the Left Thumb impression will be needed to be captured (in an image file if submitting online). Further, the thumb impression, when used, must be attested by a Notary Public, Magistrate, or a Gazetted Officer with her official stamp and seal.

Where to Make the Application?

You can make an application for a PAN either online at the National Securities Depository Limited portal or by physically visiting one of their designated TIN centres.

Who Can Make the Application?

Category of ApplicantPayment by Credit Card / Debit Card / Net Banking can be made by / for
IndividualSelf, immediate family members (parents, spouse, children)
HUFKarta of the HUF
CompanyAny Director of the Company
Partnership Firm / Limited Liability PartnershipAny Partner of the Firm / Limited Liability Partnership
Association of Person(s) / Body of Individuals / Trust / Artificial Juridical Person / Local AuthorityAuthorized Signatory covered under section 140 of Income Tax Act, 1961

Minors<style=”color:#000000;”> can also have a PAN number allotted to them and in this case<style=”color:#000000;”> the AADHAAR, where captured, must be in the name of the minor and not a guardian. At present, AADHAAR is being mandatorily asked for at the time of filing the application for this income tax identifier.

Indian citizens whether individuals, Hindu Undivided Familiesfirms or companies must use Form 49A to make the application while foreign individuals or firms incorporated outside this country must use Form 49AA.

A PAN card basically captures the full name of the income taxpayer, date of birth or incorporation (in the case of a company), status (married or unmarried), gender and the Father’s name.

When making a manual application, the form and demand draft (payable at Mumbai) ought to be sent to

Income Tax PAN Services Unit,
NSDL e-Governance Infrastructure Limited,
5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8,
Model Colony, Near Deep Bungalow Chowk,
Pune – 411016

Online applications this income tax login identifier must also have the acknowledgement printed and sent to NSDL as above.
You should take care not to mention a spouse’s name in the field where the father’s name is to be given. Also, no honourable titles such as Shri, Srimati, Dr. Prof. and so on are not accepted before the name of the taxpayer.

This information is provided to you in the public interest courtesy of AllIndiaITR, a product of Corwhite Solutions Private Limited.

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All India ITR, one of India’s leading tax prep websites offering personal tax solutions focussing on income tax return filing through tech platforms, be it the web, Android or iOS, is dedicated to making tax returns as easy and convenient and yet as complete as possible. With value added services to help maximise tax savings and minimise tax outgo and tax investment advice the comparative advantage of specialization allows us to uniquely serve our clients. All India ITR is certified to conduct E-return intermediary services by the Income Tax Department of India.

9 COMMENTS

  1. Thnx for this this really help me alot.This blog is really helpfull for us to know more about use of PAN card. This tell us everything that we should know about how to make Pan card. This is like a algorithm to fill taxes becaute it tell us step by step how we should fill taxes and yes it is also easy to understand. It tell breifly and accurately about taxes. The best thing about this blog is that we can get every information hear only. we shoud not go on different side to search about itr. Great work keep it up.

  2. Wonderful post and such a fantastic information that you gave to us. Thank you so much for it. You made a good site and also you sharing the best information on this topic. I am impressed with your site’s blog. Thank you all

  3. How can we protect our pan card? Can pan card be misused by any bank staffs? Are our pan card number registered with payment banks safe? How can we protect our pan cards from misusing by others? Please make if you can a documentary on these concerns

  4. Very useful information for everyone from this post I didn’t just know that how we can apply for pan card but also that what are the usage of pancard and how to filling the tax return through this it tell us how important document it is. i just want to know if a a person holder of more that one pan card then what penalties are there for this?

  5. Very useful and very easy to understand blog. This blog makes me aware of the uses of my pancard and how well can i use it and even how it helps in filing up of the ITR. This blog even helped me to understand the how can i apply for the pan card and how can i use it effectively and efficiently. It also tells us which section of the society can fill which form no.to attain their pan card. Amazing blog which is again very easy to understand. One question though is my pan card detail safe with the bank and what if someone misuses it?

  6. AllIndiaITR is happy to help you.

    For any reason, one should not possess more than one PAN card. As per the Income Tax Act, the penalty for this Rs 10,000. So, even if you have two PAN cards by mistake, you should apply for the surrender of your additional PAN.

  7. Thanks for your feedback.

    We are glad to know that you found this page helpful. We advise you to sign up on our site to benefit from our best tax related services, such as HRA calculator, Rent Receipt generator, Income tax calculator, NRI tax plan, ITR filing, Expert Assistance, and more.

    It is a good practice to keep your PAN details to yourself, but you are safe in sharing PAN details with banks as they are the ones which probably need it the most.

  8. AllIndiaITR is happy to help you.

    For any reason, one should not possess more than one PAN card. As per the Income Tax Act, the penalty for this Rs 10,000. So, even if you have two PAN cards by mistake, you should apply for the surrender of your additional PAN.

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